Publication Details
Issue: Vol 69, No (2026)
ISSN: 2545-0573
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Abstract

This article analyzes the largest taxpayers operating in the trade sector and their place in state budget revenues. During the study, the volume of tax revenues paid by the largest tax-paying large enterprises in the trade sector and their share in total budget revenues were studied based on statistical data. The impact of the development of the trade sector, the activities of large taxpayers and the improvement of tax administration on the growth of tax revenues was also analyzed. According to the results of the study, it was found that large enterprises operating in the trade sector play a significant role in the formation of state budget revenues and are an important factor in ensuring the sustainable growth of tax revenues.

Keywords
Trade sector Tax revenues Large taxpayers State budget revenues Tax administration Value added tax Profit tax Tax control Economic development Budget